Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id uEVII9NomVrYSQAAInt2oQ ; Fri, 02 Mar 2018 07:08:03 -0800 Return-path: Envelope-to: cs@transocean.com Delivery-date: Fri, 02 Mar 2018 07:08:03 -0800 Received: from ccm185.constantcontact.com ([208.75.123.185]:56918) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256) (Exim 4.89_1) (envelope-from ) id 1ermHm-0004uZ-3I for cs@transocean.com; Fri, 02 Mar 2018 07:08:03 -0800 Received: from [10.252.1.141] ([10.252.1.141:49597] helo=p2-jbsvcs5293.ad.prodcc.net) by 10.249.246.10 (envelope-from ) (ecelerity 4.2.1.52273 r(Core:4.2.1.11)) with ESMTP id F4/B4-11048-198699A5; Fri, 02 Mar 2018 10:06:57 -0500 DKIM-Signature: v=1; q=dns/txt; a=rsa-sha256; c=relaxed/relaxed; s=1000133069; d=friedmanllp.ccsend.com; h=date:mime-version:subject:X-Feedback-ID:message-id:from:reply-to:list-unsubscribe:list-unsubscribe-post:to; bh=N3MQzQD0U00K+b0yhKiR5kO4VXUvZyVm2voLrlYGB1s=; b=WkPtAEZqVqnfcNKeH2XGo9CSQnUAXwpodjMPetQ4iI+AEwMpem82/biV5VuBcXLRgpuS1l36nZaJUz4yjAPjz9s0OIkIIauLDiGqJ5MyKR5GDwkLO5uW1IuE7FRwJV+lB6CXVY1En+aqvt4jLQ6/0aBqot2meRmaF9ltqvB+yQ4= Message-ID: <1130128963319.1117133338393.1999919231.0.251003JL.2002@scheduler.constantcontact.com> Date: Fri, 2 Mar 2018 10:06:57 -0500 (EST) From: Friedman LLP Reply-To: friedmanllp@friedmanllp.com Sender: Friedman LLP To: cs@transocean.com Subject: Good News for Home Equity Borrowers from the IRS MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_Part_29626134_224687676.1520003217754" List-Unsubscribe: List-Unsubscribe-Post: List-Unsubscribe=One-Click X-Campaign-Activity-ID: 559a88e1-ec58-4354-8733-bef7a049068f X-Channel-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7 X-Mailer: Roving Constant Contact 2012 (http://www.constantcontact.com) X-Return-Path-Hint: AVZqI4exYQ1SHM773oEkGjw==_1117133338393_8lQ6YAT+EeeCgtSuUoQ9xw==@in.constantcontact.com X-Roving-Campaignid: 1130128963319 X-Roving-Id: 1117133338393.1999919231 X-Feedback-ID: f2543a60-04fe-11e7-8282-d4ae52843dc7:559a88e1-ec58-4354-8733-bef7a049068f:1117133338393:CTCT X-CTCT-ID: f0fc2470-04fe-11e7-8269-d4ae52843dc7 X-Spam-Status: No, score=-3.8 X-Spam-Score: -37 X-Spam-Bar: --- X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. 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Click here http://campaign.r20.constantcontact.com/render?m=1117133338393&ca=559a88e1-ec58-4354-8733-bef7a049068f ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ [Video] "New Year, New Tax Code" Seminar Learn How Sweeping Tax Reform Will Impact You WATCH NOW [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKRBzEKsoFtJi3ZQvaTGhbM5CGAVcobL684ItplO-RcZbqzCQDQLObWKaSlMpWfNdeQ-2k9h_ZEJQ_Dcq0rT0eqakorKU8TQxW67v3H9kOeLKI8l3xY38yRK_MjmGDkFUMAhk0gCA9f0hY3wvAIqKoCLihNUuC6iAGECgOVVwNv086-8K53Us_CbxH5PKoZjcqXqtOCs5un2HEyIBhtXpn7GfI5DjZ1jy4uHq1ern9tmeud6KJLhl-QFuyZJvMgTuvwmYGsjMOjLPqyOsLUeKn8PIJK-rnpPJCIPmgEPGGVrMz3mMmLisuxojiPTCCwxUEw6TE-POYQQk4OFHExJJqiD2iHZ1emhI_7Pu9A6q-j0Eh5HP6uS4AlQNaUQ3BN_-lZF82YqZimqIVNB1z7eKhNw=&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Michael J. Greenwald [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKRBzEKsoFtJi9tl91bSurH379gPKDGJ4bRsv8qk4J8c-JHb1OliGTGt6fpNAJdtvS0wTsFziQ4NPRm3qFUl2OJgL_pVpOzzm6xLENWrafD98sevnjJdg6Y-HMQprIKFXBsL99MaXIKB3hSK2mHhSb7uDx4RBzRyKGV3e8MmI3pj-JQYMypuUEdpy-C3E7hxxXNMMRF66EhlvjPMduKXp1Cq_SNk-BFEzgWgwtb1tPm2Z6tSGh6CWQzJXx347Kus1GznCvgJ2d6XJiVFZOmMILuQiDE2-LTMr1iY8a8mdKMhJgIwt2VA10TPF7rkvwbQ-GqylQnURcdOeC0lN4mAEAOiTEQ310x2y4HEtdcKXxLViIFQJ3bMAIeg=&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] MPPM, CPA, Partner MGreenwald@friedmanllp.com [mailto:MGreenwald@friedmanllp.com] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Good News for Home Equity Borrowers from the IRS When Congress passed the law formerly known as the Tax Cuts and Jobs Act ("TCJA") in December 2017, most commentators thought that home equity loan interest was no longer deductible under any circumstances. However, a recent IRS notice clarified that in certain situations, the interest on home equity loans, home equity lines of credit and second mortgages in fact remains deductible. This new IRS announcement demonstrates that the TCJA requires time to shake out completely. In the meantime, we've highlighted examples from the IRS to show how the new TCJA rules on home equity loan interest can impact you. Read More [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKRBzEKsoFtJiFKSidDXjEBQnYpOn41vlMoGKAXVLu3MQ4HxpHSX2AerPpNzB-JPw7Fd99A3QBvbZFQecEDvwHWVqmdgj_SaH6xeAuyHvytnmZ95U86_-xa7ZPd8Sr8wVSZ3HbCF7O456V1W3GZDWxuT5x1cdmwroDiYW2keuilGl5wO9plQEeBpd38IPlPsQ43hJKKIDc9F69z7unrrjJNOeU8tNNvbrcQV2sjnSF_gxVdFOj4q3J4dITpPcqnWtaOF8Jg4yPKHLF0sOI1YbZ7yRA9_x5zDZbRkxQpF1XPydqFtE5F3bFO80heM5qVFzQfabe6APqlC0bnWzDkF_w85s5BaWWNlF8gOzVSIkjWCmoZ8ar1v6MKFTuuoywVljWm3L2K_AqtyYt6sUxcuWGds=&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] ________________________________________________ www.friedmanllp.com [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKRBzEKsoFtJiWJhc5PjeBFO0ZQuqc7x-YOBSC-YKznYiQLc5F9oY0ZlT5BmaYweYwvipUO2NKiXidYWFrScuhqWCoE-lwoSx_suZlLL322InHHrEXRLVbDjHw9yoccASyfc-JTNRHcjRr5g_uVz9lQ-PDcr84NogzFK5vwyJHM5T1D__sHTHmqCn72OfG1YOvZnTJ5UApYhe1y4GeIcx2HLavilNjv0nThG9xeOwccwM-ymzA5EyJ2_fKRt8FQciNKhfarL8KC0kjx6zSFAmB8h0KClSUwaH2JVtMADeMkYVqN6BTzDKsLhdh7XW4YO_jDNImyMnkZk9&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] Connect with us! Like us on Facebook [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKVdPcbo7P0QUbVKoqVWfygRY5rMgw3kGbU_B1AVk6V-PbPQo38oUA8TXfIAs9bOfOzRQo5NdL26IUVUK77mDWTydqZ9FUn15L1GuaE91qIpO9EeIFLM0OuDGKwYV5MsS2LUwK5fwtFUQMyCKAu0uEgQuqeKU4wBZjOYOUe9wImkc&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] View our profile on LinkedIn [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKdSvUTKVlrquq-3LHJJGXKFywaGL7y2HfVZy4qDL6rtBgd2ccqIdyF86GNaWY5BhMrY2RsLg82LaTTWp2NvVkL8Nbak6AgrEnwXM31NnUmqWI13PSc15s_dD0-n6a26D965ZDimS1FTF6AR_jt0WOKQ=&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] Follow us on Twitter [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKYfJBv0tAGqk1majn8IkMxBZ7GNSdlB8e3oC5zljjvtah87_PDmZrJdWUK7wN2IpoNJ9rsyoeUxlA6fKEnzuFZhLqEP-AQ4VSlNirxlibODxd9_2AvZMYyhL_5nbJBAznw==&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] View our videos on YouTube [http://r20.rs6.net/tn.jsp?f=001uXAYfFSNlibg1FQ4gKk50EXV7xXOm0H_7uSUii4ghwIAPClZfGzBKVCPrKSBWweznLkvCKpv7Yy1zBCmgJm54-nyB2NPvcwpqVbNHELFHKc2yiqlnjgy1nHBCH56zpcEEgnH80l7EaCLajXCeCmG_F9toRpYue8cdYWOlJYcAZE=&c=RvO1FseW2tLkhSKYbolxyJh8_-ylklfYaoueaY0cmMzSROBP9VxyqA==&ch=5whd5CZDP1lqrYYuzEjGB4gDuh9ZB5bzI46x9GYFCwR7Amxtv6mTdA==] ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ Forward this email http://ui.constantcontact.com/sa/fwtf.jsp?llr=zy6lfnqab&m=1117133338393&ea=$cs@transocean.com$&a=1130128963319 This email was sent to cs@transocean.com by friedmanllp@friedmanllp.com. 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[Video] "New Year, New=  
Tax Code" Seminar
Learn How Sweeping Tax Reform Will Impact You=



=09 =09

Michael J. Greenwald
MPPM, CPA, Partner 
= MGreenwald@friedmanllp.com

=09
=20 =20 =20 =20 =20
Good News for Home Equity Borrowers from the IRS

When Congress passed t= he law formerly known as the Tax Cuts and Jobs Act ("= TCJA") in December 2017, most commentators thought that home equity loan in= terest was no longer deductible under any circumstances. However, a recent = IRS notice clarified that in certain situations, the interest on home equit= y loans, home equity lines of credit and second mortgages in fact remains d= eductible. 

This new IRS announcem= ent demonstrates that the TCJA requires time to shake out completely. = In the meantime, we've highlighted examples from the IRS to show how the n= ew TCJA rules on home equity loan interest can impact you. 

 
___________________________= _____________________


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